Nakon prve 32 godine - novi pristup u oporezivanju dohotka u Mađarskoj

Mária Lakatos,Éva Karai

doi:10.5937/aneksub2001117l

Abstract

Nowadays, few experts or politicians look back to the 80s, the post-communist countries present their results after the transition to a market economy. But, in the 1980s, Hungary was the first of the socialist countries to launch major reforms, and within that, the financial system was reformed. The conversion of the banking and the insurance system started at that time, parallel with the Németh government fundamentally overturned the tax system and laid the foundations of today's modern tax system in both of direct and indirect taxation. Our study reviews the period that has been pasted from 1988 till the present time. One of the main aims of this work is to highlight some basic features in the Hungarian tax system, which differs from that of the OECD countries. The theoretical correlations deriving from the differences, however, reflect on the restrictions of the Hungarian system. We emphasizes only one question, what is the link between government tax policy implemented in tax legislation and the behavior of taxpayers

Highlights

The aim of the study is to present what steps Hungarian economic policy has taken to change the tax system, what goals it has set, which ones have been met, and where the shortcomings of the current system have been revealed
The 1988 Hungarian tax reform is one of the large-scale experiments. It was clear already at the end of the 1980s that opening the economy required a transparent internal price system, an income policy that can be measured and influenced through indirect instruments and definitely a value added type taxation system that is used in the EU
As a result of the actions of the Bokros package, a personal income tax system was created - basically differing from the tax reform in 1988 - that focused on efficiency instead of the previously preferred aspects of equity and fairness, last but not least through the increasing rate of control

Summary

Introduction

The aim of the study is to present what steps Hungarian economic policy has taken to change the tax system, what goals it has set, which ones have been met, and where the shortcomings of the current system have been revealed. The 1988 Hungarian tax reform is one of the large-scale experiments It was clear already at the end of the 1980s that opening the economy required a transparent internal price system, an income policy that can be measured and influenced through indirect instruments and definitely a value added type taxation system that is used in the EU. Once the necessary political decisions had been made, the tax reform was worked out in order to introduce a unified, legally regulated and normative taxation system as well as to implement public burden sharing that is more just in social terms and that makes the income transparent and taxes it at its very source. The analysis of the changes in the past 30 years is deficient; the emphasis was generally laid only on the size of tax revenues, on analyzing the current situation of the state budget and the impacts of tax allowances

Objectives

Methods

Findings

Conclusion